HomeMy WebLinkAbout94-00316
Jt-/ -,;.(0:.;1, -II
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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'IVol'l)O IX+ 111.911
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COMMONWEALTH O' PENN, SYlV,ANIA J
DIPARIMENI 0' RIVINUI
DEPt 18060
tU.M_tSBURO, "" 171280601
-- -- ~'Ni.--' .... ",IR'si:'AND MIDDlE lNHlAll
ays, Gnwo A.
1. Real E,'ale (Schedule AI I 1) ___
2. Slack. and Band. (Schedule B) ( 2)
3. Clallly Held SIack/Parlne"hlp In/erell(Schedule q I 31 _
4. Morlgag.. and Nol.. Receivable ISchedule 01 I 4) _
5. Ca,h, Bank Depa,il' & MhcellaneoUl Pe"anal Praperly( 5)
ISchedule E)
6. Jaln/ly Owned Properly (Schedule F) ( 6) .-~E~ 6
7. Tra"fe" (Schedule 01 (Schedule LI ( 71 __
B. Tolal 0'011 A"elt 110101 line. 1-71
9. Funeral Expe"e., Admlnhlrallve Ca,", MI"ellaneoUl ( 9)
Expe".. (Schedule H)
10. Debit, Morlgage Llablllli.., Lie" (Schedule II
11. T 0101 Deductlo" (10101 line. 9 & 1 0)
12. Nel Value of E,'ale IlIne 8 minUlllne 11)
13. Charllable and Oavernmenlal Seque," (Schedule J)
14. Nel Value S.ublec!..!o Tax IlIn! 12 mlnUlllne 131
15. Amounl 01 line 14 laxoble 01 6% role
(Indude value, from Schedule K or Schedul. M.I
16. Amo'n/ 01 line 14 laxable 01 15% role
Ilnd.de valu.. from Schedule K or Schedule M.)
17. Prlndpallax due (Add lax from line 15 and from line 16.1
18. Credllt Spou.al Poverty Credll P,la, Paymenll
+ --- +-
19. II line 181. grea'er Ihan'line 17. enler ,he dlllerenco on line 19. ThllII Iho OVERPAYMENT,
110 1Q~'illIl"'TI'II.111'.1~11'l"11J.u.l'.'.-r.J~~Ja.'.ll1ll.'1.TJ"~IWI'jilI~il~
20. II line 17 h glealer ,han line IS. en/er Ih. dill.rence on line 20. Thl.I. Ih. TAX DUE.
A. En/er ,h. In/ere.' on Ihe balance due on line 20A.
B. Enler Ih. 10101 of line 20 and 20A an line 20B. Thl. II Ih. BALANCE DUE.
, Mak!_Ch_ock ~ay~ble to. Regl,t., of Will" Agent ___
. .-BE SURE TO ANSWiA ALL QUESTIONS ON RivERSeSlOEAND TO RECHECK MATH....
U-;;cr;;p;;;;.Tt;;,Ofp"lury;-Td;~hl;;lhc;iIi;o;';;;;;;;;;;-'dihi~~"urn. induding o,;;;;"pnnying "h;d;,I8I ond 1I0temenll. ond 'a 'he bell 01 my k,,~ and belle(
II IllruI, corrlel and complel', I dedar. thaI all r.ol .,1101. hOI been reported 01 lru8 markl1 vo/v.. Declaralion 0' prepar" olhar Ihon th. porlonal reprllUH11alive it
bal.d on alllnformallon of which prepare' hlJJ nny knowledge.
liONA;U~fO'PIRlo"mPOtj1i!Tr;ORmINO'mu'N106 ~~ISjSnghouso Road -------- lm!
:J. /1./{',/ )(,), l-l'c' ShippensbLlrg I PA 17257 <I /</ /~(/
vbl/tlpfflKl HI "AN A IV --;;ooms bJ;fr7:~
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'OUATIS 0' DIATH AnlR 12/31/91 CHICK HIU
IP A SPOUSAL
POVIRTY CRlDIT IS CLAIMID 0
';ILiN-ur.;e'IR--------------
\H 11 no t ~p-}ba to~
~9.U~lODE q~EAR ~ ~UMBeR
106 Springhouso Road
Shipponsburg, PA. 17257
c,"", Curnber land
o 3. Remainder R.lurn
I'or dalll of d.alh prior 10 12.13.82)
05. Federol ElIale To.
Relurn Required
- 8. Tolal Number 01 Safe Depo,lI BaxOl
l~ ~!~~Rl;-~o'j~--T^f8?~/~';---lb~f/~7~1;~~--
It] I. Original Relurn 0 2. Supplem,"lal Relurn
[] 4. Liml,.d ElIale 0 40. Fulure In/erlll Compromlll
Ifor dalll of dealh oiler 12.12.821
[J 6. Decoden/ Died Tellale [] 7. Doc.d,"1 Maintained a Living Tru'l
(Attach_copy of Willi IAttach_,c~~
ALL CORRISPONDINCI AND CONPlDINTIAL TAX INPORMATION SHOULD BE DIRECTfD TO.
AM - Ml MAILN
Joel R. Zullinger, Esq.
fl1TPHONf NllMUA
Suite 310 Chbg. Trust Co.
Charnbersburg, PA 17201
on
r(
Bldg.
-Ll17.1. 261-__~.922
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------_._---_._-.__..._-----~--_._-
.::.;~;.=:!=.:.;:..::...:.:....-:.::==~--
....-.----
2,071.21
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4,252.50
( 8)
26,344.27
110) __
1151
111)
112)
113)
(141
22 , 09 1 ..,?l_____ x .06 a
4,252.50
22,091.77
22,091.77
_~25'._?L___
1161
x .15 =
(17)
1,325.51
DIICaun/
In/ere.1
(1S)
119)
--.--.--.-.--..-- ~'-_._. --."-.--...
(20) _
(20A)
120B)
1,325,51
1.1 325. 51
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bSCHEDULE E
CASH, BANK DEPOSITS AND
. MISCELLANEOUS
PERSONAL PROPERTY
I Plea.. Print or Type
FILE NUMBER
will not probated
W'.
,
...
tOMM~NW~M'H Of PI~NIVIVAN'A
I HI:MrHWI~'DIU~.H
esmn5F
Grace A. Hays
(All p'ope"ylolntly.ownod wl,h ,h. Righi 01 Survlvo"hlp mutt b. d",I~"d on Sch.rlul. ~l___
ITIM
NUM81R
DESCRIPTION
VALUE AT
DATE OP DIATH
1.
Certificate of Deposit *8100003467, Dauphin Deposit
Bank and Trust Carpany
2,011.95
59.26
2.
Interest accrued to date of death on Item 1 above
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S 2,071.21
IA"och oddltlonal 81\" MIl" ,h""I' more ,poco" ""ded.)
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R1Y.Il09IX+ p.ll)
.' COMMONWIAlT~ 0' PINNIYlYAN'A 1 SCHEDULE /IF"
INHllllAN I lAX llTURN
m'DIN DICID NT JOINTLY.OWNED PROPERTY
"TATi-O' -=-==~~~..- - ---=--~ P1LINUMBIIi=--.-
Grace A. Hays will not probated
Joint to~antl')l
_NAMI_
A. Elizabeth Disney
___ ADDRlSS
106 Springhouse Road,
Shippensburg, PA 17257
IlILATIONSHI' TO DI~DINT __
daughter
I.
c.
Jolntly"wnM propertyl
-
ITlM LlnlR DATI
'011 TOTAL VALUE DICD'S DOLLAIl VALU
NUMB'" JOINJ MADI DESCRIPTION 0' PROPERTY
TINA T JOINT 0' ASSET %INT, DECIDENT'S INT
1. A 11/23/7 Tract pf real estate locaten
at 106 Springhouse Road,
Shippensburg, Cumberland
County, PA, decedentls one"
, half interest was conveyed to
Elizabeth Disney by deed
dated 10/26/92, which would
be within one year prior to
death. Real estate was
appraised by Judith M.
Harding (copy attached) 47,500.00 50% 23,750.
2. A 8/28/78 Checking Account #0097209449;
Dauphin Deposit Bank and
Trust CCf\"I?any 1,045.83 50% 522.
3. A 8/28/78 Interest accrued to date of
death on Item 2 above .27 50% .
,
-L.
TOTAL (Also enter an line 6, Recapitulation) S 24,273.
--, -.-.--
EO'
EREST
00
92
14
06
(If mare 'pace II n"d,d Inlfrt addlf/ana'lhll" 0' lame IIII)
"."i' ,,'I 'i, d. "" It., "... '...."."
"
'~21
Hometowne ,
1035 Wayne Ave., Suite A . , "
, ...
Chambersburg, Pennsylvania 17201 '. .,.
FaK (717) 28307884 \;',
Business (717) 287.0707 '.
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NOVlMBER 22, 1993 .
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PROPIRTY BVALUATION
BLIZABBTH DISNIY
106 SPRXNGHOUSB RD., SHXPPBNSBURG, PA, 17252
,'\1'.,
DATE OF MARKET ANALYSIS,
MARKET VALUE I
SUGGESTED LIST PRICEI
NOVEMBER 5, 1993
$45,000 - 49,000
$47,500.00
THE MARKET EVALUATION HAS BEEN DETERMINED BY COMPARING THE SUBJECT PROPERTY WITH',
SIMILAR PROPERTIES THAT HAVE SOLD, PROPERTIES THAT ARE CURRENTLY ON THE MARKET
FOR SALE AND EXPIRED PROPERTIES,
,
JUDITH M. HARDING, BROKER
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Eaoh O/(Ioe Is Independenily,Own~d AncJ Operated
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RIV-1547 EX AFP (10-93*
C_IL TH Of PENNlYlV/JIIA
Ill!PAllTHl!HT Of REI/t:IU!
IUMfAU Of INDIVIDUAL TAXEI
OEPT. 2I0l01
HARlIIIIUIlQ, PA 171l1'0m
HOTICE OF INNUI1'ANCE TAX
APP~AISEHENT, ALLOWANCE O~ DISAL.LOWAHCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX
ACN 101
DATI! 08-15-94
FILE NO.
DATI! OF DEATH 10-02-93 COUNTY CUMBERLAND
HOTEl TO IHSU~E pROFE~ C~EDIT TO YOU~ ACCOUNT. SUIHIT TNE UPPE~ PO~TION OF THIS FDRH WITH YOU~ TAX
PAYHENT TO THE ~E9ISTER OF WILLS. HAKE CHECK PAyABLE TO "~E~ISTER OF WILLS, AGENT"
REMIT PAYMENT TOI
JOEL R ZULLINGER ESQ
5TE 310
CHBG TRUST CO BLDG
CHAMBERSBURG PA 17201
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
t
Alount R.llttld
-
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iliV: iS4-j-ii{"AFP-mj:m--iiiifici" OF-YNHiifii'A,fci-YAX" APPRA "mHiiiT~"ALrliw;iNci-oli"m----_mm_-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HAYS GRACE A FILE NO. 21 94-0316 ACN 101 DATE 08-15-94
TAX RETURN WAS, (X 1 ACCEPTED AS FILED
( I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R,"l E.t.t. (Sch.dul. Al (1)_
2. Staok. .nd Band. CSohldul. II (2)
3. Clo..ly H.ld Staok/p.rtn.r.hlp Int.r..t ISoh.dul. Cl (3)
4, Kart;';../Hot.. R.c.I..bl. (Sch.dul. D) (4)
5. C..h/l.nk D.pa.lt./MI.o. P.r.on.1 prau.rty ISoh.dul. E) (5)
6. JointlY Own.d Prap.rty (Sch.dul. F) (6)
7. Tr....f.r. ISchedul. 0) 171
8. Tot.1 Au.to
.00
.00
.00
.00
2,071.21
24.273.06
,00
(8)
26.344.27
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Fun.rll E.p.n.../A~lnl.tr.tl.. Co.tll
HI.olll.n.au. E.p.nl.. ISah.dul. HI (9)
1.0. llIbtl/Martglg. LllbUIU../LI.n. ISchldul. II (10)
11. 'fotll Dlduatlon.
12. Net V.lu. of T.. R.turn
13. Chlrlt.bl./Oov.rn..ntll S.que.t. (Sahldul. J)
14. NIt Vllu. of e.t.t. Subj.ot to T..
4,252.50
.00
(11)
(12)
(13)
(14)
4,252.50
22.091. 77
.00
22,091.77
NOTEI If an ........nt w.. i..u.d pr.viou.ly, lin.. 14, 15 .nd/o~ 16 .nd 17 will
reflect figurel th.t inc1udl the tot.l of ALL returne .......d to d.t..
ASSESSMENT OF TAXI ---
15. AlIOunt of Line 14 tl.1I>1o.t 6% roto 1151_22,091.77 ~.D6 .
16. AlOOunt of Line 14 to.1I>1o .t 15% r.t. 1161 .00 X.15 .
17. Frlnalpol To. Dulo (17)
TAX CREDITSl
PAYMENT
DATE
1,325.51
.00
1,325,51
RECEIPT
NUHIER
DISCOUNT (+)
INTEREST (-)
AHOUNT PAlO
04-05-94
885927
.00
1.325.51
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
1,325.51
.00
,00
.00
. IF PAID AFTER DATE INDICATED, SEE ~EVE~SE
FO~ CALCULATION OF ADDITIONAL INTE~EST,
I IF TDTAL DUE IS LESS THAN 11, HO PAYHENT IS ~EllUI~ED.
IF TOTAL DUE IS REFLECTED AS A "C~EDIT" (C~), YOU HAy BE DUE
A REFUND. SEE ~EVERSE SIDE OF THIS FO~" FO~ IHST~UCTIONS. 1
Rl!HRYATJClHI Elt.h. 0' dICtdent. dying on or befar. DtcHbtr 12, 1942 ..- If .,y future Int.r..t In the .,t.t. 11 tr",'.rred
In pa.....lon or enjov..,t to CI... " (caU.t.nt) beneflcl.rl" of the dee.Oint .fter the IlCplr.Uon of InV IIht. for
11'1 or for yUrt, the COIIIOnWIllth henby IlCprll.h rll""''' thl right to .pprll.. Ind ...... ,rln.flr Ihhlrlhnc. TUII
.t thl Ilwful el'" . (0011at.r.l) rlt. cn .ny .uch future Int.rl.t,
PUllIOSEOI'
NOTICE I To fulfUI thl requl".."tl of SlcUon 2140 of thl InhlrltlnCl and E,t.t. TlIC Act, Act ZZ of 1991. 72 P.S.
Stotlon mo.
PAyttEHTI Oltach thl top portion of thll Notlcl and .ub,1t with vour p.v'tnt to thl Righter of Willi printed on thl nV1r1l dclt.
--Heke chetk or tone. .rd.r p...bl. tOI REDISTER DF MILLS, ADENT
All p.y,en" r,cllvld .h.ll flrlt bt applied to MY Intl"lt which uy be 001 with any "..Indtr appll.d to thl tllC.
REFUND (CR)I A ,,'und of . tilt cl'edlt, which wa. net r.qu..ttd on tt,. TIIC R.turn, .ay b. r.qulttld by celplttlng .." "AppllCltlon
'or R.fW\d 0' PIMly1vanb Inh.rltanc. and Eltat. hlC" (REY-UU). Appllc.Uonl Irl bVIIl.bl. at thl OffiCi
0' the RIgl,tlr 0' Will., Iny of thl 23 R''''lnue Dlltrlot OfficI', or by cllllng thl ,p.olll 24-hour
tn.werlng ..rvlcl nUlblra tor 'or.. ordlrlngl tn Plnn.vlvanla 1-800-362-2050, outlld. Plnnlvl",,"I. end
within 10011 H.rrhburg Irll (717) 787-8094, TOOl (717) nz-usz (Hllrlng IIPllr.d Only),
OIJf;CTIDHSI Any plrty In Interllt not IItlt,l.d with thl .pprll....nt, IlIowlnc. or dltallowencl of d.duotlon., or ......Mnt
of tllC (inoludlng dltcount or InhrllU II .ho,," on thlt Notlcl IU.t obJlot within Ilxty (60J dlY' of ,rlcllpt 01
thlt Hotlc. bYI
--wrlttln protl.t to the PA D'Plrt~nt of R.Ylnu., laIrd of 'pp..I., DEPT. ZIIOZ1, Hlrrl.burg, PA 171Z8-1021, OR
~-.lIotlon to hay. thl ..thr d.t.r.lnld at .udlt of thl ICCOUMt (If the per.on.1 rlprllenhtl"'l, OR
--eppI.l to thl Orphan.' Court.
ADMIN
IIlRA liVE
CllRRt!CIIONS,
INTEREST I
Faotu.l .rror. dl.oovlr.d on thl. a.......nt .hould bl .ddr....d In writing tOI PA Deplrt..nt of RIYlnut,
BurllY of IndlyJduII T.w,., 'TTHI POlt "......nt RIVJIW Unit, DEPT. Z80601, Harrllburg, PA l71Za-OfiDl
Phont (117) 787~6S0S, S.. p.g. 5 of thl booklet "In.tructlonl for Inh.rJtanol TalC R.turn for I R"ldent
DICldlnt" (REY-ISO!) for In ..planltlon of Idtlnl.trltlvlly corr.ctabll Irror.,
If ....y t.x due It p.ld within thrll (31 callndlr lonth. Ift.r the d'CI*t'l dllth, a ,1",. Jlero.nt (5;() dllClM1t of
thl tllC Plld I. allowed.
Int.rllt h chtrgld big Inning with first day of 1M1lnqulnOy, or nlnl (,) .onthl and one (I) d.y fro. thl d.t. 0'
delth, to the dlt. of plV"nt. TI.I' which beol.e d.llnqu.nt blfore Janu.ry I, 1'12 bl.r lnt.r..t et thl rat. of
ItIC (6:<) p.rclnt p.r amu. c.lculat.d It . dallv rltl of .000164. AU tile.. which b.oe.. dlllnquent on end Ifter
JlnUtrY I, 191Z will b..r Inter..t It a r.t. which NUl Vllry fro. olllander ~Iar to c.llndlr Yllr with th.t rete '
ftnnounc.d by the PA DIP.rtltnt of RI""nu.. Th. IPplJClbl. lnt.r..t ratl' 'nr 198Z thrOUgh 1994 .rll
DIlCDUHT,
!!!! Interllt Rite DillY Int.r..t factor !!!!r Interllt R.te DeilY Intere.t f~otor
1912 20X .000541 1916 lOX ,000274
19U 16X .000451 1917 9X ,000Z47
1914 !IX .000101 1911'1991 m .000101
1915 IlX .000156 I99Z 9X .000Z47
1991-1994 7X .000192
--Interllt I. c.loul.t.d .. fol1owlI
INTEREST . 8ALANCE DF TAX UNPAID X NUN8ER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~"Any'Hotlc. 1.lued "ter the t.IC bICO..I dellnqu.nt will rlfllot an Int.rllt olloulfttton to fl,teen (11) diY'
b.yond thl dati of thl ......lIInt. If Plyant II ..d. after the Inter..t COlpUtltlon d.tt .hown on thl
Notlc., tddltlon.1 Inter..t ""It b. cllcultted.